Publication 5258 (Rev. 11-2020) - IRS tax forms

1 Publication 5258 (Rev. 10-2018) Catalog Number 69127G Affordable Care Act (ACA) Information Returns (AIR) Submission Composition and Reference Guide Department of the Tr easury Internal Revenue Service Change/Document History Version Number Date Summary of Changes Changes Marked Table of Contents 1 Identification .. 1 Scope .. 1 Document Organization.

2 2 Related 3 2 Interface 4 ISS-UI Channel .. 4 ISS-A2A 5 3 Composing IRS ACA Information Returns 6 Namespace and 6 Guidelines for Composing IRS form Data 7 IRS form Data File Naming 8 Structure of IRS form Data 9 Transmission XML Uniquely Identifying Transmissions, Submissions, and Computing 4 Transmitting IRS ACA form Data File and Retrieving Acknowledgment via the ISS-UI Transmitter Operations ..17 Transmitting UI Files to Sample Manifest Sample form Data Retrieving Acknowledgment from Transmitter IRS form Data File Specification ..27 Transmitting Information Returns to Validation of IRS form Data Processing of IRS form Data Retrieving Status of the Transmission through IRS Error Data UI Channel TY2015, TY2016, TY2017 and TY2018 5 Transmitting IRS ACA form Data File and Retrieving Acknowledgment via the ISS-A2A Channel.

3 35 Message Compression ..35 Basic SOAP Message Structure ..35 Creating the SOAP SQL Injection in the SOAP Message ..37 SOAP Header ..38 ACA Transmitter Business Header Elements ..50 ACA AIR Transmission SOAP Message Attachment File Format ..51 Message Attachment Content ISS-A2A Web Services Overview of Transmission and Submission ..53 IRS-ACA Submit Transmission Request IRS-ACA Retrieve Acknowledgement Request A2A Channel TY2015, TY2016, TY2017, and TY2018 Schema/WSDL Guidance ..58 Identifying Transmissions and Identifying the Transmission Type ..60 Identifying the Transmission Status (Acknowledgement).

4 61 Receipt ID or UTID as Basis for Uniquely Identifying Transmissions and Records ..63 6 8 Example ISS-A2A Web Service Messages ..98 Uniquely Identifying forms 1094 within a Uniquely Identifying forms 1095 within a Identifying Records with Corrections and The Correction Process ..68 Transmitting Transmitting form 1094-C Corrections (Authoritative Transmittals Only)..70 Transmitting forms 1095-B or 1095-C Transmitting forms 1094-C and forms 1095-C Corrections.

5 71 Rejected Transmissions Rejected by IRS Portal ..72 Transmissions/Submissions Rejected by Replacement Process - Transmitting Replacement Transmission ..73 Replacing an Orignal Transmission that Replacing a Replacement Transmission that Rejected ..74 Replacement Submission Within a Partially-Accepted Replacing Submission from a PartiallyAccepted Original Transmission when the Replacements Transmission or Submission was 7 Data Mapping for ISS-UI Services/ISS-A2A Web Data Mapping Message Data Data Mapping form Data Boundary ..84 Transmitter Services SOAP Message IRS-ACAS ubmitService SOAP Request Message Manifest Header ( ).

6 98 IRS-ACAS ubmitService SOAP Request Message form Data File ( ) ..100 ..103 IRS-ACAS ubmitService SOAP Response Message ( ) IRS-ACAA ckngService SOAP Request Message ( ) ..104 IRS-ACAA ckngService SOAP Response Message Manifest Header ( ) ..104 IRS- ACAA ckngService SOAP Response Message Error Data File ( ) ..105 9 General Philosophy on Data Elements in XML 10 Validating a Transmission against XML Structure of Transmission ..107 Validation of Validating the Transmission Envelope Including How Errors are 11 Reporting Business Rule Validation Data Validation and Error Processing Error and Business Rule Library.

7 112 12 SOAP Fault Response ISS-Portal Error Codes and Appendix A - Acronyms and LIST OF TABLES Table 3-1: Prefix and Target Namespaces .. 6 Table 3-2: Transmission Manifest XML Elements ..10 Table 4-1: forms to XML Schema File Mapping ..28 Table 4-2: Transmission Processing Status Included in Table 5-1: Characters not allowed due to SQL Injection Table 5-2: IRS Authorized Certificate Issuing Table 5-3: Transmitter Business Header Table 5-4: Transmission SOAP Message Binding SOAP Request Message Header.

8 55 Table 5-5: Transmission SOAP Message Binding SOAP Request Message Table 5-6: Transmission SOAP Message Binding SOAP Response Message Table 5-7: Transmission SOAP Message Binding Soap Response Message Table 5-8: Status Request SOAP Message Binding SOAP Request Message Header ..57 Table 5-9: Status Request SOAP Message Binding SOAP Request Message Table 5-10: Status SOAP Message Binding SOAP Request Message Table 5-11: Transmission SOAP Message Binding Soap Response Message Table 6-1: Transmission Type Table 6-2: Unique Submission Table 6-3: Unique Record Table 6-4: Error Data File Table 7-1: form 1094-1095 B and C Transmission SOAP Request Header ACA Business Table 7-2: form 1094-1095 B and C Transmission SOAP Request Manifest Header.

9 80 Table 7-3: form 1094-1095 B and C Transmission SOAP Table 7-4: form 1094-1095 B and C Acknowledgement SOAP Request to check the Status of the Table 7-5: form 1094-1095 B and C Transmission SOAP Response Header ..83 Table 7-6: form 1094-1095 B and C Transmission SOAP Request Header ACA Business Table 7-7: form Table 7-8: form Table 7-9: form Table 7-10: form LIST OF FIGURES Figure 2-1: External Clients and IRS AIR .. 4 Figure 3-1: Structure of IRS form Data File [B and C] .. 9 Figure 3-2: Unique Transmission Identifier (UTID)..14 Figure 3-3: Unique Submission Figure 3-4: Unique Record Figure 4-1: ISS-UI Channel Features.

10 17 Figure 4-2: ISS-UI Channel Transmission Submission Figure 4-3: ISS-UI Channel Transmission Submission Figure 4-4: Sample Manifest File .. 21 Figure 4-5: Sample form Data Figure 4-6: Transmission Status Search Figure 4-6a: Transmission Status Search Page (TCC and Receipt ID) ..25 Figure 4-6b: Transmission Status Search Page (UTID) ..25 Figure 4-7: A2A Check Status using UTID Figure 4- 8: A2A Check Status using UTID Response to Figure 4-9: ISS-UI Channel Transmission Status Results Screen ..29 Figure 4-10: Example of Acknowledgement via ISS-UI Channel ..32 Figure 4-11: Error Data XML Figure 5-1: Basic SOAP Message Figure 5-2: High Level form schema Figure 5-3: ACA Binding Figure 5-4: ACA Binding Figure 6-1: Identifying the Transmission Status Figure 6-2: Structure of a Receipt ID.